District Attorney for the 34th Judicial District...This discussion and analysis is intended to serve as an introduction to the Office's basic financial statements. The Office's financial

/ 5 J ^ ^ -

RECEIVED I EGISLATIVE ALIOITOP

2012 JUL 13 AM 9 - 0 8

Financial Report

(Reviewed)

Office of the District Attorney of the 34th Judicial District

Chalmette, Louisiana

For the year ended December 31, 2011

Linder provisions of state law this report is a pubiic document Acopy of the report has been submitted to the entity and otne' appropi late public officials The report is available for publ'c inspection at the Baton Rouge office of the Legislative Auditor and v̂ ehere appropriate at the office of the pansh clerk of court

. , ^. :AUG 0 1 2012 Relense Date

Bouiwois Bennett ^9CERT1FIEDPUBUC ACCOUNTANTS | CONSULTANTS

TABLE OF CONTENTS


December 31,2011

Page

Number

Independent Accountant's Review Report 1-2

Management's Discussion and Analysis 3 - 7

Exhibits Basic Financial Statements

Govemment-wide and Fund Fmancial Statements*

A - Statement of Net Assets and Governmental Fund Balance Sheet 8

B - Reconciliation of the Governmental Fund Balance Sheet to the Statement of Net Assets 9

C - Statement of Activities and Statement of Governmental Fund Revenues, Expenditures, and Changes in Fund Balances 10

D - Reconcihation of the Statement of Governmental Fund Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities 11

E - Statement of Governmental Fund Revenues, Expenditures, and Changes in Fund Balances •• Budget and Actual - General Fund and Special Revenue Fund 12

F - Notes to Financial Statements 13-22

Special Reports of Certified Public Accountants

Independent Accountant's Report on Applying Agreed-Upon Procedures 23 - 26

Schedule of Findings and Responses 27

Reports by Management

Schedule of Prior Year Findings and Responses 28

Management's Corrective Action Plan on Current Year Findings 29

Louisiana Attestation Questionnaire 30 - 31

Bourgeois Bennett ^^CERTIFIED PUBLIC ACCOUNTANTS | CONSULTANTS

. — A LIMITCD LIABILITY COMPANY

INDEPENDENT ACCOUNTANT'S REVIEW REPORT

To the Distnct Attorney of the 34th Judicial District,

Chalmette, Louisiana.

We have reviewed the accompanying financial statements of the governmental activities, and the General Fund and Special Revenue Fund of the Office of the District Attorney of the 34th Judicial District (the "Office"), as of and for the year ended December 31, 2011, which collectively comprise the Office's basic financial statements as listed in the table of contents. A review includes primarily applying analytical procedures to management's financial data and making inquiries of the management of the Office A review is substantially less in scope than an audit, the objective of which is the expression of an opinion regarding the financial statements as a whole Accordingly, we do not express such an opinion.

The management of the Office is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America and for designing, implementing, and maintaining internal control relevant to the preparation and fair presentation of the financial statements.

Our responsibility is to conduct the review in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants Those standards require us to perform procedures to obtain limited assurance that there are no material modifications that should be made to the financial statements We believe that the results of our procedures provide a reasonable basis for our report

Based on our review, we are not aware of any material modifications that should be made to the accompanymg financial statements in order for them to be in conformity with accounting principles generally accepted in the United States of America.

In accordance with the Louisiana Governmental Audit Guide and the provisions of state law, we have issued a report dated June 28, 2012, on the results of our agreed-upon procedures

PO BOX 60600 NEW ORLEANS LA 70160-0600 504 8314949 BOURGEOISBENNETT COM

Our review was made primarily for the purpose of expressing a conclusion that there are no material modifications that should be made to the financial statements for them to be in conformity with accounting principles generally accepted in the United States of America. The management's discussion and analysis and budgetary comparison information on pages 3 through 7, and page 12, are presented for purposes of additional analysis. Such information, although not a required part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting and for placing the basic financial statements in an appropriate operational, economic, or historical context. The supplementary information has not been subjected to the inquiry and analytical procedures applied in the review of the basic financial statements, but it has been compiled from information that is the representation of management We have not audited or reviewed the supplementary information and accordingly, we do not express an opinion or provide any assurance on such supplementary information.

/Ci^UAPZ^ /O^b^iAii^^ L I C ^

Certified Public Accountants.

New Orleans, Louisiana, June 28, 2012.

MANAGEMENT'S DISCUSSION AND ANALYSIS


The Management's Discussion and Analysis of the Office of the District Attorney of the 34th Judicial District's (the "Office") financial performance presents a narrative overview and analysis of the Office's financial activities for the year ended December 31,2011. This document focuses on the current year's activities, resulting changes, and currently known facts. Please read this document in conjunction with the basic fmancial statements, which follow this section.

FINANCIAL HIGHLIGHTS

The Office's assets exceeded its liabilities at the close of the fiscal year by $2,476,673 (net assets), which represent a 4.32% increase from last year.

The Office's revenues decreased $41,315 (or 21 30%) principally due to a decrease in bond premium fees.

Due to a decrease in capital outlay the Office's expenses decreased by $12,330 (or 19.77%)

The Office did not have any funds with deficit fund balances.

OVERVIEW OF THE FINANCL\L STATEMENT'S

This discussion and analysis is intended to serve as an introduction to the Office's basic financial statements. The Office's financial report consists of three parts: (1) management's discussion and analysis (this section), (2) basic financial statements, and (3) special reports by certified public accountants and management.

The basic financial statements include two kinds of statements that present different views of the Office:

Government-wide Financial Statements

The government-wide financial statements are designed to provide readers with a broad overview of the Office's finances, in a manner similar to a private sector business. The Statement of Net Assets presents information on all of the Office's assets and liabilities, with the difference between the two reported as net assets. Over time, increases or decreases in net assets may serve as a useful indicator of whether the financial position of the Office is improving or deteriorating The Statement of Activities presents infonnation showing how the Office's net assets change during each fiscal year All changes in net assets are reported as soon as the underlying event giving rise to the change occurs regardless of the timing of the related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods. The governmental activity of the Office has charge of every criminal prosecution by the state in its District.

Fund Financial Statements

A fund IS a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives All of the fiinds of the Office are governmental funds

Governmental Funds

Govemmental ftinds are used to account for essentially the same functions reported as governmental activities in the govemment-wide financial statements However, unlike the govemment-wide financial statements, govemmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Because the focus of govemmental funds is narrower than that of the govemment-wide financial statements, it is useful to compare the information presented for govemmental funds with similar information presented for govemmental activities in the govemment-wide financial statements. Both the Govemmental Fund Balance Sheet and the Govemmental Fund Statement of Revenues, Expenditures, and Changes in Fund Balance provide a reconciliation to facilitate this comparison between govemmental funds and govemmental activities.

The Office maintains two individual govemmental funds. Information is presented separately in the govemmental fund balance sheet and in the govemmental fund statement of revenues, expenditures, and changes in fund balances for the General Fund and Title IV-D Incentives Special Revenue Fund A budgetary comparison statement has been provided for the General Fund and Title IV-D Incentives Special Revenue Fund to demonstrate compliance with this budget. The govemmental fund fmancial statements can be found on pages 8-12 of this report.

Notes to the Financial Statements

The notes provide additional information that is essential to a fiill understanding of the data provide in the govemment-wide and fund financial statements. The notes to the financial statements can be found in Exhibit F of this report

GOVERNMENT-WIDE FINANCIAL ANALYSIS

As noted earlier, net assets may serve over time as a useful indicator of the Office's financial position. As of December 31, 2011, assets exceeded liabilities by $2,476,673.

Condensed Statements of Net Assets

December 31, 2011 2010

$ 2,476,673 $ 2,408,825

Dollar Change

$ 67,848 Current and other assets

Total assets 2,476,673 2,408,825 67,848

Current liabilities -_ 34,742 (34,742)

Net assets - unrestricted $ 2,476,673 $ 2,374,083 $ 102,590

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

Governmental Activities

Govemmental activities increased the Office's net assets by $102,590. Key elements of this increase are:

Condensed Statements of Activities

Revenues: Commission of fines Acts 834 and 293 Court cost settlement fees Interest income Miscellaneous

December 31 2011

$ 46,804 79,581 16,759 8,384 1,084

$

J

2010

37,634 138,170

11,283 5,676 1,164

Dollar Change

$ 9,170 (58,589)

5,476 2,708

(80)

Total % Change

24 37 (42 40) 48 53 47.71 (6.87)

Total revenues 152,612 193,927 (41,315) (21.30)

Expenses: General and govemmental

andotiier 50,022 62,352 (12,330) (19 77)

Increase in net assets 102,590 131,575 (28,985) (22.03) Net assets beginning of year 2,374,083 2,242,508 131,575 5 87

Net assets end of year $ 2,476,673 $ 2,374,083 $ 102,590 4.32

FINANCIAL ANALYSIS OF THE GOVERNMENT'S FUNDS

As noted earlier, the Office uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements

Governmental Funds

The focus of the Office's govemmental fund is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the Office's financing requirements. In particular, unreserved fund balance may serve as a useful measure of a government's net resources available for spending at the end of the year. As of the end of the current year, the Office's govemmental funds reported a combined ending fund balance of $2,476,673, an increase of $102,590 in comparison with the prior year that is available for spending at the Office's discretion.

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

Governmental Funds (Continued)

The General Fund is the chief operating fund of the Office. At the end of the current fiscal year, unreserved fund balance of the General Fund was $2,347,230. Office's General Fund balance increased by $102,402 during the current fiscal year.

General Fund Budgetary Highlights

The Office adopted a budget dunng the year and had no amendments

Dunng the year, revenues were higher than budgetary estimates by approximately $41,000 and expenditures approximated budgetary estimates

REOUESTS FOR INFORMATION

This financial report is designed to provide a general overview of the Office's finances for all those with an interest in the Office's finances Questions conceming any of the information provided in this report or requests for additional financial information should be addressed to John F. Rowley, District Attorney, Office of the District Attomey of the 34th Judicial District, Parish of St. Bemard, Post Office Box 947, Chalmette, LA 70044-0947.

Exhibit A

STATEMENT OF NET ASSETS AND GOVERNMENTAL FUND BALANCE SHEET

OfTice of the District Attorney of the 34th Judicial District

December 31,2011

(See Independent Accountant's Review Report)

jets Cash and cash equivalents Investments Due from other govemmental entities

St Bemard Parish Sheriffs Department Tax Collection

and Civil Section Commission on fines Bond premium fee Court costs

Accrued interest

Total assets

General Fund

$ 1,461,740 876,861

1.417 4,404

970 1,838

$ 2,347,230

Title IV - D Incentives

Special Revenue

$ 129,443 -

----

$ 129,443

Total

$ 1,591,183 876,861

1,417 4,404

970 1,838

$ 2,476,673

Adjustments Statement (Exhibit B) of Net Assets

Fund Balances/Net Assets Fund balance - assigned Fund balance - unassigned

$ 1,591,183 876,861

1,417 4,404

970 1,838

2,476,673

Net assets Unrestricted

Total liabilities and fund balances

Total net assets

$ - $ 129,443 $ 129,443 $ (129,443) 2,347,230 -_ 2,347,230 (2,347,230)

$ 2,347,230 $ 129.443 $ 2,476.673 (2,476,673)

2,476,673 2,476,673

$ 2,476.673 $ 2,476.673

See notes to financial statements

Exhibit B

RECONCILIATION OF THE GOVERNMENTAL FUND BALANCE SHEET TO THE STATEMENT OF NET ASSETS


December 31,2011


Fund Balance - Governmental Fund $ 2,476,673

Net Assets of Governmental Activities $ 2,476,673

See notes to financial statements.

Exhibit C

STATEMENT OF ACTIVITIES AND STATEMENT OF GOVERNMENTAL FUND REVENUES, EXPENDITURES,

AM) CHANGES IN FUND BALANCES




Revenues Bond premium fee -

Act 834 ofl 993 Commissions on fines Court costs - Act 293 of 1986 Court case settlement fees Interest income Miscellaneous income

Total revenues

Expenditures Current

General Government Personal services Other services and charges

Total general government

Total expenditures/ expenses

Excess of Revenues Over Expenditures

Change in Net Assets

Fund Balances/Net Assets Beginning of year

End of year

General Fund

$ 59,971 46,804 19,610 16,759 8,067 1,084

Title IV-D Incentives

Special Revenue

(

$ 317

Total

B 59,971 46,804 19,610 16,759 8,384 1,084

152,295

43,956 5,937

49,893

49,893

102,402

2,244,828

317

129

129

129

188

129,255

152,612

43,956 6,066

50,022

50,022

102,590

2,374,083

Adjustments Statement (Exhibit D) of Activities

$ (102,590)

102,590

$ 2,347,230 $ 129,443 $ 2,476,673 $

59,971 46,804 19,610 16,759 8,384 1,084

152,612

43,956 6,066

50,022

50,022

102,590

2,374,083

$ 2,476,673


10

Exhibit D

RECONCILIATION OF THE STATEMENT OF GOVERNMENTAL FUND REVENUES, EXPENDITURES, AND CHANGES IN FUND

BALANCES TO THE STATEMENT OF ACTIVITIES




Net Change in Fund Balances - Governmental Fund $ 102,590

Change in Net Assets of Governmental Activities $ 102,590


11

Exhibit £

STATEMENT OF GOVERNMENTAL FUND REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND

ACTUAL GENERAL FUND AND SPECIAL REVENUE FUND



(See Independent Accountant's Review^ Report)

Revenues Bond premium fee -

Act 834 of 1993 Commissions on fines Court costs - Act 293 of 1986 Court case settlement fees Interest and miscellaneous income

Total revenues

Expenditures General Government:

Personal services Other services and charges

Total expenditures

Excess of Revenues Over Expenditures

Fund Balance Beginning of year

End of year

Budget Original /

Final

$ 48,229 20,621 37,615

-

5,218

111,683

44,000 5,950

49,950

61,733

2,374,083

$ 2,435,816

Actual Basis

$ 59,971 46,804 19,610 16,759 9,468

152,612

43,956 6,066

50,022

102,590

2,374,083

$ 2,476,673

Variance Favorable

(Unfavorable)

$ 11,742 26,183

(18,005) 16,759 4,250

40,929

44 (116)

(72)

40,857

-

$ 40,857


12

Exhibit F NOTES TO FINANCIAL STATEMENTS


December 31, 2011


Note 1 - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

As provided by Article V, Section 26 of the Louisiana Constitution of 1974, the District Attomey has charge of every criminal prosecution by the State in his District, is the representative of the State before the grand jury in his district, and is the legal advisor to the grand jury. The District Attomey performs other duties as provided by law and is elected by the qualified electors of thejudicial district for a term of six years. The judicial district encompasses the parish of St Bemard, Louisiana.

The accounting policies of the Office of the District Attomey of the 34th Judicial District (the "Office") conform to accountmg principles generally accepted in the United States of America ("GAAP") as applied to govemmental units. The Govemmental Accounting Standards Board ("GASB") is the accepted standard-setting body for establishing govemmental accounting and financial reporting principles The following is a summary of significant accounting policies.

a. Reporting Entity

The Office has reviewed all of its activities and determined that there are no potential component units which should be included in its financial statements

The District Attomey is an independently elected official and is not considered fiscally dependent on the St Bemard Parish Council (the "Council") As the governing authority of the parish, for reporting purposes, the St. Bemard Parish Council is the financial reporting entity for the St. Bemard Pansh The financial reporting entity consists of (a) the pnmary government, (b) organizations for which the primary government is financially accountable, and (c) other organizations for which nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete

13

Exhibit F (Continued)

Note 1 - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

a. Reporting Entity (Continued)

Govemmental Accounting Standards Board Statement No. 14 established criteria for determining which component units should be considered part of the St Bemard Parish Council for fmancial reporting purposes. The basic criterion for including a potential component unit within the reporting entity is financial accountability. The GASB has set forth criteria to be considered in determining financial accountability. This critena includes*

1. Appointing a voting majority of an organization's governing body, and

a The ability of the Council to impose its will on that organization and/or,

b The potential for the organization to provide specific financial benefits to or impose specific financial burdens on the Council

2. Organizations for which the Council does not appoint a voting majority but are fiscally dependent on the Council

3. Organizations for which the reporting entity financial statements would be misleading if data of the organization is not included because of the nature or significance of the relationship.

Because the Council does not appoint the District Attomey, does not provide funding (other than the use of facilities), or have any control over the District Attomey, the District Attomey has determined that the Office is not a component unit of the St. Bemard Parish Council. The accompanying financial statements present information only on the funds maintained by the District Attomey and do not present information on the Council, the general government services provided by that govemmental unit, or the other govemmental units that comprise the financial reporting entity of St Bemard Parish.

b. Basis of Presentation

The Office's basic financial statements consist of the govemment-wide statements on all activities of the Office and the govemmental fund financial statements (individual major fiinds)

14



b. Basis of Presentation (Continued)

Government-Wide Financial Statements:

The govemment-wide financial statements include the Statement of Net Assets and the Statement of Activities for all activities of the Office As a general rule, the effect of interfimd activity has been removed fi'om these statements. The govemment-wide presentation focuses primarily on the sustainability of the Office as an entity and the change in aggregate financial position resulting from the activifies for the fiscal period. Govemmental activities generally are financed through taxes, intergovemmental revenues and other non-exchange revenues.

Fund Financial Statements:

The fimd financial statements are very similar to the traditional government fund statements as presented by govemments prior to the issuance of Statement No 34 Emphasis is now on major funds in goverrmiental categories The daily accounts and operations of the Office continue to be organized on the basis of a fund and accounts group, each of which is considered a separate accounting entity. The operations of the fiind are accounted for with a separate set of self-balancing accounts that compromise its assets, liabilities, fund balance, revenues, and expenditures. Government resources are allocated to and accounted for in the fund based upon the purpose for which they are to be spent and the means by which spending activities are controlled. The following are the govemmental funds of the Office:

General Fund - The General Fund is the general operating fund of the Office. The General fund accounts for all financial resources except those required to be accounted for in other funds. The General Fund is always a major fijnd The General Fund was established in compliance with Louisiana Revised Statute 15-571.11, which provides that a percentage of the fines collected and bonds forfeited within thejudicial district be transmitted to the District Attomey to defray the necessary expenses of the Office.

Special Revenue Funds - Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than major capital projects) that are legally restricted to expenditures for specific purposes. Special Revenue Funds reported as major fiinds in the fund financial statements are as follows:

15



b. Basis of Presentation (Continued)

Fund Financial Statements: (Continued)

Title IV-D Incentives Special Revenue Fund - The Title IV-D Incentives Special Revenue Fund consists of incentive payments from the Louisiana Department of Health and Hospitals, as authorized by Act 117 of 1975, to establish family and child support programs compatible with Title IV-D of the Social Security Act. The purpose of the program is to enforce the support obligation owed by absent parents to their families and children, to locate absent parents, to establish paternity, and to obtain family and child support The contract for Title IV-D Incentive Funds was canceled in 1991 and was not renewed as of December 31, 2011

c. Measurement Focus and Basis of Accounting

Measurement focus is a term used to describe "which" transactions are recorded within the various financial statements. Basis of accounting refers to "when" transactions are recorded regardless of the measurement focus applied

Government-wide Financial Statements:

The govemment-wide financial statements are reported using the economic resources measurement focus and the accmal basis of accounting. Revenues are recorded when eamed and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows.


All govemmental funds are accounted for using a current financial resources measurement focus With this measurement focus, only current assets and current liabilities generally are included on the balance sheet. Operating statements of these funds present increases (revenues and other financing sources) and decreases (expenditures and other uses) in net current assets. Govemmental funds are maintained on the modified accmal basis of accounfing

16



c. Measurement Focus and Basis of Accounting (Continued)

Fund Financial Statements: (Continued)

Govemmental fund revenues resulting fi*om exchange transactions are recognized m the fiscal year in which the exchange takes place and meets the govemment's availability critena (susceptible to accmal). Available means that the resources will be collected within the current year or are expected to be collected soon enough thereafter to be used to pay liabilities of the current fiscal year. For this purpose, the Office considers revenues to be available if they are collected within 60 days of the end of the current fiscal year. Commissions on fines, Act 293 court costs. Act 834 bond premium fees, Act 52 bond forfeitures, and income from forfeitures of assets seized in illegal dmg activity, and Title IV-D incentive payments are recorded in the year they are eamed Interest on investments is recorded when eamed Any interest not received at year end is accrued as a receivable. Other revenues are recognized when received

Expenditures are generally recognized under the modified accmal basis of accounting when the related fund liability is incurred. Allocations of cost such as depreciation are not recognized in the govemmental funds

d. Use of Estimates

The preparation of financial statements in confonnity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures Accordingly, actual results could differ from those estimates.

e. Operating Budgetary Data

As required by the Louisiana Revised Statutes 39 1303, the District Attomey adopted a budget for the General Fund and Special Revenue Fund The budgetary practices include public notice of the proposed budget, public inspecfion and a public hearing on the budget prior to adoption. Any amendment involving the transfer of monies from one function to another or increases in expenditures must be approved by the District Attomey. The Office's budget was not amended during the year. All budgeted amounts which are not expended, or obligated through contracts, lapse at year-end.

17


Note 1 . NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

e. Operating Budgetary Data (Continued)

The General Fund and Special Revenue Fund budget is adopted on a cash basis of accounfing, which is a comprehensive basis of accounfing other than accounting principles generally accepted in the United States of America.

The General Fund budget presentation is included in the basic financial statements.

f. Investments

Investments consist of certificates of deposits stated at cost, which approximates market value

g. Accounts Receivable

The basic financial statements of the Office contain no allowance for bad debts Uncollectible receivables are recognized as bad debts at the time information becomes available, which would indicate the uncollectibility of the particular receivable. These amounts are not considered to be material in relation to the financial position or operation of the funds.

h. Vacation and Sick Leave

The Office does not have a formal vacation and sick leave policy.

i. Fund Equity

Government-wide Statements:

Equity is classified as net assets and displayed in two components:

a. Restricted net assets - Consists of net assets with constraints placed on the use either by (1) extemal groups such as creditors, grantors, contributions or laws or regulations of other govemments; or (2) law through constitutional provisions or enabling legislafion

b. Unrestricted net assets - All other net assets that do not meet the definition of "restricted" or "invested in capital assets".

18



L Fund Equity (Continued)

Government-wide Statements: (Continued)

When both restricted and unrestricted resources are available for use, it is the Office's policy to use restricted resources first, then unrestricted resources as they are needed. As of December 31, 2011 and for the year then ended, the Office did not have or receive restricted net assets


Goverrmiental Funds balances classified as restricted are balances that have constraints placed on the use of resources by creditors, grantors, contnbutors, or law or regulations of other governments or imposed by law through constitutional provisions or enabling legislation. Fund balances classified as committed can only be used for specific purposes pursuant to constraints imposed by the Office Assigned fund balances are constraints imposed by mtent to be used for specific purposes, but are neither restricted not committed Assignments are made by management based on the Office's direction. As of December 31,2011, there were no restncted or assigned fund balances.

For classificafion of Govemmental Fund balances, the Office considers an expenditure to be made from the most restrictive first when more than one classificafion is available. The Office's fund balance as of December 31, 2011 totaled $2,476,673 all of which was classified as unassigned

j . New GASB Statements

During the year ending December 31, 2011, the Office implemented the following GASB Statements:

Statement No 54, "Fund Balance Reporting and Governmental Fund Type Definitions " The objecfive of this Statement is to enhance the usefulness of the fund balance information by providing clearer fund balance classificadons that can be more consistently applied and by clarifying the existing govemmental fund-type definitions.

19



j . New GASB Statements (Continued)

Statement No 62, "Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 1989 FASB andAICPA Pronouncements" Statement No 34, Basic Financial Statements - and Management's Discussion and Analysis -for State and Local Governments, provides that reporting for govemmental and business-type activities should be based on all applicable GASB pronouncements as well as the Financial Accounting Standards Board (FASB) Statements and Interpretation, Accounting Principles Board (APB) Opinions, and Accounfing Research BuUefins of the American Institute of Certified Public Accountants' (AICPA) Committee on Accounting Procedure, issued on or before November 30, 1989 (collectively, the 'TASB and AICPA pronouncements"), unless those pronouncements conflict with or contradict GASB pronouncements. The primary objective of Statement No. 62 is to directly incorporate the applicable guidance from those FASB and AICPA pronouncements into the state and local goverrmient accounting and financial reporting standards, with the provisions modified, as appropriate, to recognize the effects of the governmental environment and the needs of govemmental financial statements users without affecting the substance of the applicable guidance. Statement No 62 had no reporting implications for the Office

k. Subsequent Events

The Office evaluates events occurring subsequent to the date of the financial statements in detennining the accounting for and disclosure of transactions and events that affect the financial statements. Subsequent events have been evaluated through June 28, 2012, which is the date the financial statements were available to be issued.

Note 2 - DEPOSITS AND INVESTMENTS

Louisiana state law allows all political subdivisions to invest excess funds in obligations of the United States or other federally insured investments, certificates of deposit of any bank domiciled or having a branch office I the State of Louisiana, guaranteed investments contracts and investment grade (A-l/P-1) commercial paper of domestic corporations.

20


Note 2 - DEPOSITS AND INVESTMENTS (Continued)

Bank Deposits:

State law requires deposits (cash and certificates of deposit) of all political subdivisions to be fully collateralized at all times Acceptable coUateralization includes FDIC insurance and the market value of securities purchased and pledged to the political subdivision Obligations of the United States, the State of Louisiana, and certain political subdivisions are allowed as security for deposits Obligations furnished as security must be held by the political subdivision or with an unaffiliated bank or with a tmst company for the account of the political subdivision

The year-end bank balances are as follows:

Cash Investments:

Certificates of deposit

Totals

Bank Balances

$ 1,602,199

876,861

$ 2,479,060

Reported Amount

$ 1,591,183

876,861

$ 2,468,044

Custodial credit risk is the risk that in the event of a bank failure, the Office's deposits may not be retumed to it. The Office has a written policy for custodial credit risk. As of December 31, 2011, approximately $1,729,000 of the Office's bank balances of approximately $2,479,000 was exposed to custodial credit risk. These deposits were uninsured and collateralized with securities held by the pledging financial institution's tmst department or agent, but not in the Office's name.

As of December 31,2011, cash and certificates of deposit were adequately collateralized by securities held by unaffiliated banks for the account of the Office. GASB considers these securities subject to custodial credit risk. Even though the pledged securities are considered subject to custodial credit risk under the provisions of GASB Statement 40, Louisiana Revised Statute 39 • 1229 imposes a statutory requirement on the custodial bank to advertise and sell the pledged securities within ten days of being notified by the depositor that the fiscal agent has failed to pay deposited funds upon demand

21


Note 3 - POST-EMPLOYMENT BENEFITS

The District Attomey does not offer post-retirement benefits to its employees.

Note 4 - PENSION PLANS

All individuals who work at the District Attorney's offices are paid by the St. Bemard Parish Government and are consequently members of the Parochial Employees Retirement System of Louisiana, a multiple-employer, public employee refirement system ('TERS"), which is controlled and administered by a separate board of tmstees The District Attomey is a member of the Louisiana District Attomeys' Retirement System, a multi-employer cost-defined sharing, and benefit pension plan GASB requires certain disclosure for employers who maintain retirement plans for their employees, both retirement systems mentioned above present the required retirement plan information in separately issued financial statements. Both retirement plans mentioned above are administered and controlled by separate boards of tmstees.

The Louisiana's District Attomeys' Retirement System's annual financial report includes financial statements and required supplementary information for the System. That report may be obtained by writing the Louisiana District Attomeys' Retirement System, 2109 Decatur Street, New Orieans, Louisiana 70116-2091, or by calling (504) 947-5551.

The Public Retirement System Actuarial Committee has recommended that the employee and employer contributions for the District Attomeys' Retirement System be set at 7.00% and 9.00%, respectively, for the fiscal year July 1, 2010 through June 30,2011 and 7.00% and 9 75% respectively, for the fiscal year July 1, 2011 through June 30, 2012

No tes - RISK MANAGEMENT

The Office is insured against various risks of loss related to workers compensation; torts, theft of, damage to and destmction of assets; errors and omissions; and natural disasters through the St. Bemard Parish Govemment's self insurance fund

Note 6 - EXPENDITURES NOT INCLUDED IN ACCOMPANYING FINANCIAL STATEMENTS

The accompanying financial statements do not include certain expenditures of the Office which are paid out of the funds of the St. Bemard Parish Goverrmient These expenditures include salaries, msurance, telephone, utilities, and other operating expenditures of the Office. The St. Bemard Parish Government also provides office space to the Office.

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SPECIAL REPORT OF CERTIFIED PUBLIC ACCOUNTANTS

Bourgeois Bennett ^^CERTIFlED PUBLIC ACCOUNTANTS | CONSULTANTS

^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ A LIMITID LIABILITY COMPANY

INDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES

To the District Attomey of the 34th Judicial District,

Chalmette, Louisiana

We have performed the procedures included in the Louisiana Government Audit Guide and enumerated below, which were agreed to by the management of the Office of the District Attomey of the 34th Judicial District (the "Office") and the Legislative Auditor, State of Louisiana, solely to assist the users in evaluating management's assertions about the Office's compliance with certain laws and regulations during the year ended December 31,2011, included in the accompanying Louisiana Attestation Ouestionnaire. Management of the Office is responsible for its financial records and compliance with applicable laws and regulations. This agreed-upon procedures engagement was performed in accordance with attestation standards established by the American Institute of Certified Public Accountants and applicable standards of Govemment Auditing Standards The sufficiency of these procedures is solely the responsibility of the specified users of the report. Consequently, we make no representafion regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose

Pubiic Bid Law

1 Select all expenditures made during the year for material and supplies exceeding $30,000, or public works exceeding $ 150,000, and determme whether such purchases were made in accordance with R.S 38 2211-2296 (the public bid law) or R.S. 39*1551-39:1775 (the state procurement code), whichever is applicable

No expenditures were made for materials and supplies exceeding $30,000 or public works exceeding $150,000

2. Obtain from management a list of the immediate family members of the office as defined by LSA-RS 42: 1 lOl-l 124 (the code of ethics), and a list of outside business interests of the office, as well as their immediate families.

Management provided us with the required list including the noted information

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PC BOX 60600 NEW ORLEANS LA 70160-0600 504 83(4949 BOURGEOISBENNETT COM

3. Obtain from management a lisfing of all employees paid during the period under examination

Management provided us with the required list.

4 Determine whether any of those employees included in the listing obtained from the Office in agreed-upon procedure (3) were also included on the lisfing obtained from management in agreed-upon procedure (2) as immediate family members.

None of the employees included on the list of employees provided by management in agreed-upon procedure (3) appeared on the list provided by management in agreed-upon procedure (2) as immediate family members.

Budgeting

5 Obtain a copy of the legally adopted budget and all amendments

Management provided us with a copy of the original budget There were no amendments to the budget during the year

6 Trace the budget adoption and amendments to the minute book.

The Office does not require board members and as a result does not keep board minutes, therefore, this requirement does not apply to this Office.

7 Compare the revenues and expenditures of the final budget to actual revenues and expenditures to determine if actual revenues failed to meet budgeted revenues by 5% or more or if actual expenditures exceed budgeted amounts by 5% or more.

No exceptions were noted.

Accounting and Reporting

8 Select six disbursements made dunng the period under examinafion and.

a) Trace payments to supporting documentation as to proper amount and payee;

We examined supporting documentation for the disbursements and found that the payments were for the proper amount and made to the correct payee.

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Accounting and Reporting ((Continued)

b) Determine if payments were properly coded to the correct fund and general ledger account; and

All payments were properly coded to the correct fund and general ledger account.

c) Determine whether payments received approval from proper authorities.

Inspection of documentation supporting each of the selected disbursements indicated approvals by the Office

Meetings

9. Examine evidence indicating that agendas for meetings recorded in the minute's book were posted or advertised as required by LSA-RS 42:1 through 42 13 (the open meetings law).

This Office does not require board members; therefore this requirement does not apply to the Office

Debt

10 Examine bank deposits for the period under examination and determine whether any such deposits appear to be proceeds of bank loans, bonds or like indebtedness.

We inspected copies of bank deposit slips for the period under examination and noted no deposits which appeared to be proceeds of bank loans, bonds or like indebtedness

Advances and Bonuses

11. Examine payroll records and minutes for the year to determine whether any payments have been made to employees which may constitute bonuses, advances, or gifts

As stated in agreed-upon procedure (6) above, there are no minutes. We inspected payroll records for the year and noted no instances which would indicate payments of bonuses, advances, or gifts to employees

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We were not engaged to, and did not perform an examination, the objective of which would be the expression of an opinion on management's assertions. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

This report is intended solely for the use of the Office and the Legislative Auditor, State of Louisiana, and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. Under Louisiana Revised Statute 24*513, this report is distributed by the Legislative Auditor as a public document.

Certified Public Accountants.

New Orleans, Louisiana, June 28, 2012.

26

SCHEDULE O F FINDINGS AND RESPONSES

OfTiceofthe District Attorney of the 34th Judicial District


Section I - Summary of Accountant's Review Report

a) Financial Statements

Type of review report issued: unqualified

Noncompliance material to financial statements noted? Yes X No

b) Federal Awards

The Office of the District Attomey of the 34th Judicial District did not expend federal awards during the year ended December 31, 2011

Section II -Internal Control Over Financial Reporting and Compliance and Other Matters Material to the Basic Financial Statements

Internal Control Over Financial Reporting

No internal control over financial reporting findings materials to the basic financial statements were reported during the review for the year ended December 31, 2011.

Compliance and Other Matters

No compliance and other matters findings material to the basic financial statements were reported during the review for the year ended December 31, 2011

Section III - Federal Award Findings and Questioned Costs

Not applicable.

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REPORTS BY MANAGEMENT

SCHEDULE OF PRIOR YEAR FINDINGS AND RESPONSES

Office of the District Attorney of the

34th Judicial District


Section I - Internal Control Over Financial Reporting and Compliance and Other Matters Material to the Financial Statements


No mtemal control over financial reportmg findings matenals to the basic fmancial statements were reported during the review for the year ended December 31, 2010.


No compliance and other matters findings material to the basic financial statements were reported during the review for the twelve months ended December 31, 2010.

Section II - Internal Control and Compliance Material to Federal Awards

The Office of the District Attomey of the 34th Judicial District did not expend federal awards during the year ended December 31, 2010

Section III - Management Letter

A management letter was not issued in connection with the review of the financial statements for the year ended December 31, 2010.

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MANAGEMENT'S CORRECTIVE ACTION PLAN ON CURRENT YEAR FINDINGS

Office of the District Attorney of the

34th Judicial District


Section I - Internal Control Over Financial Reporting and Compliance and Other Matters Material to the Financial Statements


No intemal control over financial reporting findings materials to the basic financial statements were reported during the review for the year ended December 31, 2011.


No compliance and other matters findings material to the basic financial statements were reported during the audit for the year ended December 31, 2011.

Section II - Internal Control and Compliance Material to Federal Awards

The Office of the District Attomey of the 34th Judicial District did not expend federal awards during the year ended December 31, 2011.

Section III - Management Letter

A management letter was not issued in connection with the review of the financial statements for the year ended December 31, 2011.

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LOUISIANA ATTESTATION QUESTIONNAIRE (For Attestation Engagements of Government)

rTEz/uy o.f,^\ _ (Date Transmitted)

Bourgeois Bennett. L L C Certified Public Accountants P C 80x60600 New Orleans. LA 70160-0600 (Auditors)

In connection with your review of our financial statements as of December 31, 2011 and for the year then ended, and as required by Louisiana Revised Statute 24 513 and the Louisiana Govemmental Audit Guide, we make the following representations to you We accept full responsibility for our compliance with the following laws and regulations and the internal controls over compliance with such laws and regulations We have evaluated our compliance with the following laws and regulations pnor to making these representations

These representations are based on the information available to us as of ^ ^ ^ ^ s ' o t f J ^ / ^

Public Bid Law

It IS true that we have complied with the public bid law, R S Title 38 2211 -2296, and, where applicable, the regulations of the Division of Administration and the State Purchasing Office

Yes[X] No[ ]

Code of Ethics for Public Officials and Public Employees

It IS true that no employees or officials have accepted anything of value, whether in the form of a service, loan, or promise, from anyone that would constitute a violation of R 8 42 1101-1124

Yes[X] No[ ]

It IS true that no member of the immediate family of any member of the governing authority, or the chief executive of the governmental entity, has been employed by the governmental entity after Apnl 1, 1980, under circumstances that would constitute a violation of R S 42 1119

Yes[X] No[ ]

Budgeting

We have complied with the state budgeting requirements of the Local Government Budget Act (RS 39 1301-16), RS 39 33, or the budget requirements of R S 39 1331-1342. as applicable

Yes[X] No[ ]

Accounting and Reporting

All non-exempt governmental records are available as a public record and have been retained for at least three years, as required by R S 44 1, 44 7, 44 31, and 44 36

Yes[X] No[ ]

We have filed our annual financial statements in accordance with R S 24 514, and 33 463 where applicable

Yes[X]No[ ]

We have had our financial statements reviewed in accordance with R S 24 513 Yes[X]No[ ]

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Meetings

We have complied with the provisions of the Open Meetings Law, provided in R S 42 1 through 42 13

Yes[X] No[ ]

Debt

It IS true we have not incurred any indebtedness, other than credit for 90 days or less to make purchases in the ordinary course of administration, nor have we entered into any lease-purchase agreements, without the approval of the State Bond Commission, as provided by Article VII, Section 8 of the 1974 Louisiana Constitution, Article VI, Section 33 of the 1974 Louisiana Constitution, and R S 39 1410 60-1410 65

Yes[X] No[ ]

Advances and Bonuses

It IS true we have not advanced wages or salaries to employees or paid bonuses in violation of Article VII, Section 14 of the 1974 Louisiana Constitution, R S 14 138, and AG opinion 79-729

Yes[X] No[ ]

We have disclosed to you all known noncompliance of the foregoing laws and regulations, as well as any contradictions to the foregoing representations We have made available to you documentation relating to the foregoing laws and regulations

We have provided you with any communications from regulatory agencies or other sources concerning any possible noncompliance with the foregoing laws and regulations, including any communications received between the end of the penod under examination and the issuance of this report We acknowledge our responsibility to disclose to you any known noncompliance that may occur subsequent to the issuance of your report

JULA^^-^^ ^ 3 cLo^l

Date

31

Documents

District Attorney for the 34th Judicial District...This discussion and analysis is intended to serve as an introduction to the Office's basic financial statements. The Office's financial